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User Friendly Budgets
2008

WARREN - MANSFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time605615620
spacing
Pupils on Roll - Special Full-Time968887
Private School Placements412
spacing
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 304,954 295,006 21,978
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,469,733 4,469,733 4,626,544
Tuition 10-1300 31,410 8,000 8,000
Transportation Fees from Other LEAs 10-1420-1440 0 20,000 22,000
Interest Earned on Capital Reserve Funds 10-1XXX 10,984 7,200 8,000
Unrestricted Miscellaneous Revenues 10-1XXX 58,225 12,000 0
SUBTOTAL  4,570,352 4,516,933 4,664,544
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,197,974 1,197,974 0
Supplemental Core Curriculum Standards Aid 10-3112 378,277 378,277 0
Transportation Aid 10-3120 343,253 343,253 0
Special Education Aid 10-3130 275,349 275,349 0
Bilingual Education 10-3140 12,974 12,974 0
Stabilization Aid 10-3171 461,172 461,172 0
Extraordinary Aid 10-3131 7,619 0 757
Consolidated Aid 10-3195 81,522 81,522 0
Additional Formula Aid 10-3196 83,115 168,723 0
Other State Aids 10-3XXX 4,402 89,205 0
Categorical Special Education Aid 10-3132 0 0 349,587
Equalization Aid 10-3176 0 0 2,924,593
Categorical Security Aid 10-3177 0 0 67,209
Categorical Transportation Aid 10-3121 0 0 252,913
SUBTOTAL  2,845,657 3,008,449 3,595,059
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,102 1,200 7,200
SUBTOTAL  8,102 1,200 7,200
Adjustment for Prior Year Encumbrances  0 51,577 0
Actual Revenues (Over)/Under Expenditures  19,296 0 0
TOTAL OPERATING BUDGET  7,443,407 7,873,165 8,363,781
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,841 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,980 19,980 0
Other Restricted Entitlements 20-32XX 135 0 0
TOTAL REVENUES FROM STATE SOURCES  20,115 19,980 0
Revenues from Federal Sources:
Title I 20-4411-4416 109,031 59,900 50,915
I.D.E.A. Part B (Handicapped) 20-4420-4429 167,130 170,601 145,011
Other 20-4XXX 57,436 47,001 39,951
TOTAL REVENUES FROM FEDERAL SOURCES  333,597 277,502 235,877
TOTAL GRANTS AND ENTITLEMENTS  355,553 297,482 235,877
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,517 126,110
Revenues from Local Sources:
Local Tax Levy 40-1210 333,504 328,248 347,102
TOTAL REVENUES FROM LOCAL SOURCES  333,504 328,248 347,102
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,800 102,618 142,282
TOTAL LOCAL REPAYMENT OF DEBT  437,304 432,383 615,494
Actual Revenues (Over)/Under Expenditures  -6,049 0 0
TOTAL REPAYMENT OF DEBT  431,255 432,383 615,494
TOTAL REVENUES/SOURCES  8,230,215 8,603,030 9,215,152

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,804,5832,813,7272,977,376
Special Education 11-2XX-100-XXX840,350911,266875,101
Basic Skills/Remedial 11-230-100-XXX98,535123,673144,735
Bilingual Education 11-240-100-XXX48,68052,19028,208
Support Services:
Tuition 11-000-100-XXX20,69100
Attendance and Social Work Services 11-000-211-XXX10,52215,78410,139
Health Services 11-000-213-XXX54,16756,20459,640
Students - Related & Extraordinary 11-000-216,217211,888218,210219,447
Guidance 11-000-218-XXX49,92972,23886,536
Child Study Teams 11-000-219-XXX305,086309,274270,769
Improvement of Instructional Services 11-000-221-XXX2,30810,2627,978
Educational Media Services - School Library 11-000-222-XXX104,594101,631115,067
Instructional Staff Training Services 11-000-223-XXX5,4414,5004,635
General Administration 11-000-230-XXX261,791294,413282,838
School Administration 11-000-240-XXX152,247160,536156,257
Central Svcs & Admin Info Technology 11-000-25X-XXX121,538136,571137,681
Operation and Maintenance of Plant Services 11-000-26X-XXX492,421570,503658,888
Student Transportation Services 11-000-270-XXX486,069565,427597,073
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,304,7711,434,6271,639,102
Total Support Services Expenditures 3,583,4633,950,1804,246,050
TOTAL GENERAL CURRENT EXPENSE 7,375,6117,851,0368,271,470
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60410,98400
Interest Earned on Capital Reserve 10-60407,2008,000
Equipment 12-XXX-XXX-73X42,86300
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310075,000
TOTAL CAPITAL EXPENDITURES 53,8477,20083,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX5,3405,6180
Total Summer School 5,3405,6180
TOTAL SPECIAL SCHOOLS 5,3405,6180
Transfer of Funds to Charter Schools 10-000-100-56X8,6099,3119,311
OPERATING BUDGET GRAND TOTAL 7,443,4077,873,1658,363,781
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,84100
Instructional Supplement Aid:
Instruction 20-214-100-XXX19,98019,9800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,98019,9800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX13500
Total State Projects 20,11519,9800
Federal Projects:
Title I 20-XXX-XXX-XXX109,03159,90050,915
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX167,130170,601145,011
Other Special Projects 20-XXX-XXX-XXX57,43647,00139,951
Total Federal Projects 333,597277,502235,877
TOTAL GRANTS AND ENTITLEMENTS 355,553297,482235,877
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX431,255432,383615,494
TOTAL REPAYMENT OF DEBT 431,255432,383615,494
Total Expenditures 8,230,2158,603,0309,215,152

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget327,481505,267245,071245,071
  Repayment of Debt1,5787,627126,1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve261,545272,529279,729212,729
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve168,84871,78821,9780
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,3519,75310,30810,40710,870
Total Classroom Instruction6,3826,7317,1167,0477,367
Classroom-Salaries and Benefits6,0396,4056,8666,7576,914
Classroom-General Supplies and Textbooks276268176205341
Classroom-Purchased Services and Other67587385112
Total Support Services1,3161,3171,4481,4141,422
Support Services-Salaries and Benefits1,2511,2661,3911,3451,351
Total Administrative Costs9119239721,0201,020
Administration-Salaries and Benefits768791806817844
Total Operations and Maintenance of Plant7387817529051,041
Operations & Maintenance of Plant-Salary & Ben.389402423429448
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs061000
Employee Benefits as a % of Salaries25.526.326.827.631.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • Participate in the following: Sussex County Regional Co-Op (Transportati
  • on); Hunterdon ESC (supplies, oil, propane); Township
  • of Mansfield contracted with us to share a portion of the media technicia
  • n's salary; Participate in the School Alliance Insurance Fund; Share tran
  • sportation routes/costs with Warren Hills Regional H.S.; Share a cluster
  • curriculum coordinator with the Warren Hills Regional H.S. cluster.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,626,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)652,961,468 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7085 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,973,646 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)652,961,468 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7617 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,626,544 (G)
Estimated Equalized Valuation (as of 10/01/2007)933,029,035 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4959 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,973,646 (J)
Estimated Equalized Valuation (as of 10/01/2007)933,029,035 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5331 (L)